He might feel the subtle shift of weight in his arms as she tilts her head back, completely overcome with laughter. He'll certainly be able to hear her, if nothing else.

She's having a hard time seeing her own self, what with the tears forming in her eyes from all that giggling, but she somehow manages to right herself and pull his t-shirt the rest of the way over his head.

"Then I guess y'better put me down."

Without waiting for a reply, she stuffs the bunched up cotton into his mouth, making something akin to a gag. Or a pair of reins. Or something to bite down on, because now that his back is exposed it is just too much temptation to resist. Tickling resumes.